To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the Net Debt and the EBITDA for the period ending 2022-12-31 (reported as 2023-01-01).

**1. Calculate Net Debt**
S&P defines Net Debt as total financial debt minus cash and cash equivalents. 
From the balance sheet at 2023-01-01:
- Noncurrent Financial Liabilities: 5,689,900,000 EUR
- Current Financial Liabilities: 650,100,000 EUR
- Noncurrent Lease Liabilities: 55,100,000 EUR
- Current Lease Liabilities: 21,300,000 EUR
- Cash And Cash Equivalents: 1,942,400,000 EUR

Total Financial Debt = Noncurrent Financial Liabilities + Current Financial Liabilities + Noncurrent Lease Liabilities + Current Lease Liabilities
Total Financial Debt = 5,689,900,000 + 650,100,000 + 55,100,000 + 21,300,000 = 6,416,400,000 EUR

Net Debt = Total Financial Debt - Cash And Cash Equivalents
Net Debt = 6,416,400,000 - 1,942,400,000 = 4,474,000,000 EUR

**2. Calculate EBITDA**
Under S&P methodology, EBITDA is typically calculated as Profit Loss From Operating Activities (Operating Income) plus Amortisation, Depreciation, and Provisions (which matches the cash flow adjustment for depreciation, amortization, and provisions). 
From the income statement and cash flow statement for 2022 (2022-01-01 to 2023-01-01):
- Profit Loss From Operating Activities: 533,800,000 EUR
- Adjustments For Depreciation And Amortisation Expense And Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss: 478,600,000 EUR
- Allocation To Provisions Excluding Change In Provision For Risks And Charges: 188,500,000 EUR

EBITDA = 533,800,000 + 478,600,000 + 188,500,000 = 1,200,900,000 EUR
(Note: This aligns perfectly with the reported "Cash Flows From Used In Operations Before Changes In Working Capital" of 1,202,000,000 EUR, with a minor 1.1M rounding difference due to other minor adjustments. We will use the exact sum of the components or the operating cash flow before working capital changes, which standardly represents EBITDA in S&P calculations. Let's use the precise sum of 1,200,900,000 EUR).

**3. Calculate Net Debt / EBITDA Ratio**
Ratio = Net Debt / EBITDA
Ratio = 4,474,000,000 / 1,200,900,000 ≈ 3.725

<answer>3.73</answer>